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The article titled "Gibbs energy or enthalpy—What is relevant for microbial C‐turnover in soils?" discusses the relationship between microbial carbon utilization and energy transformation in soil. The authors argue that a consolidated concept for coupled carbon use efficiency (CUE) and energy use efficiency (EUE) in soil systems requires the correct application of thermodynamic principles and state variables. They criticize the oversimplifications and inconsistencies in a previous review on the topic, pointing out errors in the understanding of Gibbs energy, the use of the NOSC approach, and the comparison of activation energy and reaction enthalpy. The authors conclude that the previous review's statements and equations lack validity and are not supported by data. The article is authored by Matthias Kästner, Thomas Maskow, Anja Miltner, Marcel Lorenz, Sören Thiele‐Bruhn, Tobias Bölscher, Sergey Blagodatsky, Thilo Streck, Holger Pagel, and Evgenia Blagodatskaya. [Extracted from the article]